Disallowance of interest deductions due to new thin capitalization rules effective from 1 January 2008.

自2008年1月1日效的新的弱化规则，可能产对企业利息扣除的潜限制。

There may also be Interest Levy on the tax underpayment resulting from the interest expense disallowance made by the tax authorities under the thin capitalization rules.

可能会出现补征弱化条例下利息费用不得扣除而少征的税款。